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HMRC internal manual

Tobacco Products Duty

Advice for Officers dealing with imported tobacco products: Security and documentary procedures

In general these are the same as for alcoholic liquors. Guidance on both physical and financial security is contained within X.42 (Excise Goods: Holding and Movement). The stock return is made on form W4. The duty is declared on either the cash remittance advice(W6) or the deferment advice (W6D). Tobacco products must be identified separately on the daily schedules.

The trader is also required to complete the additional form W6 ESD. Further guidance on this can found in Section 3 of X.42 (Excise Goods: Holding and Movement). This additional information, concerning quantities and prices, is required for Budget planning and revenue forecasting. It is also used in the fight against fraud and contributes to wider Government objectives on health. The same level of detail is required, on a monthly basis, from the UK tobacco manufacturers in respect of removals from registered premises (sectionTPD6030 refers). If you have any difficulty or concern you should contact the Tobacco Team.